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Logo On Report
Registered Number: 09065529
England and Wales

 

 

 

H & A DRY CLEANERS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 203,738    208,229 
Investments 4 60,000   
263,738    208,229 
Current assets      
Debtors: amounts falling due within one year 13,353    17,395 
Cash at bank and in hand 427,300    249,677 
440,653    267,072 
Creditors: amount falling due within one year (98,845)   (50,322)
Net current assets 341,808    216,750 
 
Total assets less current liabilities 605,546    424,979 
Creditors: amount falling due after more than one year (55,494)   (75,713)
Provisions for liabilities (3,481)   (3,177)
Net assets 546,571    346,089 
 

Capital and reserves
     
Called up share capital 3    1 
Profit and loss account 546,568    346,088 
Shareholder's funds 546,571    346,089 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 20 March 2024 and were signed by:


-------------------------------
Katarzyna Adamczyk
Director
1
General Information
H & A DRY CLEANERS LTD is a private company, limited by shares, registered in England and Wales, registration number 09065529, registration address 193 NORTH END ROAD, LONDON W14 9NL, London, W14 9NL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Investment properties
Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 23 (2022 : 21).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £   £
At 01 July 2022 83,977    95,940    41,470    141,972    11,313    374,672 
Additions   25,450          25,450 
Disposals          
At 30 June 2023 83,977    121,390    41,470    141,972    11,313    400,122 
Depreciation
At 01 July 2022   49,674    11,742    101,845    3,182    166,443 
Charge for year   14,343    5,946    8,026    1,626    29,941 
On disposals          
At 30 June 2023   64,017    17,688    109,871    4,808    196,384 
Net book values
Closing balance as at 30 June 2023 83,977    57,373    23,782    32,101    6,505    203,738 
Opening balance as at 01 July 2022 83,977    46,266    29,728    40,127    8,131    208,229 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 July 2022  
Additions 60,000    60,000 
Transfer to/from tangible fixed assets  
Disposals  
At 30 June 2023 60,000    60,000 

2